I used the sx prop on Tabs, with the css classes for Tabs and Tab. In MUI 7.0.2.

<Tabs
  sx={{
    "& .MuiTabs-root: {
      minHeight: 44,
      height: 44,
    },
    "& .MuiTab-root: {
      minHeight: 44,
      height: 44,
    },
  }}
 >

From the CSS classes documentation: https://mui.com/material-ui/api/tabs/#classes